Finding 518126 (2023-003)

Requirement

Questioned Costs

Year

2023

Accepted

2025-01-08

Audit: 336429

Organization: Town of Union (NY)

Auditor: Efpr Group Cpa’s PLLC

AI Summary

Issue: Three out of four ARPA quarterly reports were submitted late, missing the 30-day deadline.
Requirements Impacted: Timely submission of reports to the Treasury as mandated by ARPA.
Follow-Up: The Town should begin compiling ARPA report information right after each quarter ends to ensure timely submissions.

Finding Text

Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - ARPA quarterly reports are due to the Treasury within 30 days after the close of each quarter. Condition - Three of the four quarterly reports were not submitted within 30 days after the close of the quarter. Cause - The third party consultant was not able to complete the ARPA information timely. Effect of Condition - The quarterly reports were not submitted by the deadline. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should start compiling the information for the ARPA report immediately following the close of each quarter. Views of Responsible Officials and Planned Corrective Actions - Management will start compiling the required information immediately following the close of each quarter.

Corrective Action Plan

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2023-003 - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town will start compiling the ARPA reports immediately following the close of each quarter. (b) Implementation Date - This will be implemented for the year ending December 31, 2024. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

Other Findings in this Audit

518125 2023-002

Material Weakness Repeat
1094567 2023-002

Material Weakness Repeat
1094568 2023-003

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Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$8.60M
14.871	Section 8 Housing Choice Vouchers	$1.78M
14.218	Community Development Block Grants/entitlement Grants	$1.38M